CLA-2-94:OT:RR:NC:N4:433
Gregory Jon Grasher Jr.
Customs Compliance Coordinator
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of an outdoor folding chair from China.
Dear Mr. Grasher:
In your letter dated June 14, 2017, you requested a tariff classification ruling. Illustrative literature and description were provided.
Costco item number 1650063 is described as the “Aluminum Framed Zero Gravity Outdoor Lounger.” The merchandise concerned is composed of a tubular aluminum frame having a powder coating, onto which 20mm foam padding encased in 100% Polyester fabric is attached. The filled fabric is constructed in the 1-piece and runs down nearly the entire length of the lounger. The arm rests, cup holder and phone holder are comprised of plastic and the side table is made of a composite aluminum panel. This item has full lounge capabilities, as well the ability to fold into a carrying position.
Consistent with New York ruling N280111 dated November 7, 2016 and New York ruling N281624 dated December 16, 2016, this office is of the opinion that the “Aluminum Framed Zero Gravity Outdoor Lounger” is not principally or predominately used in one’s household, but rather for outdoor recreational activities. Although purchased by one’s household, it is not principally used within the confines of one’s home. Consequently, the “Aluminum Framed Zero Gravity Outdoor Lounger” is not classifiable under the subheading for “household.”
The applicable subheading for item number 1650063, the “Aluminum Framed Zero Gravity Outdoor Lounger,” will be 9401.71.0031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Upholstered: Other.” The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division